As autoridades aduaneiras podem subordinar a sujeição das mercadorias sujeitas a um regime suspensivo à constituição de uma garantia, destinada a assegurar o pagamento da dívida aduaneira susceptível de se constituir relativamente a estas mercadorias.
No âmbito de um regime suspensivo específico, podem prever-se disposições especiais relativas à constituição da garantia.
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